<\/span><\/h2>\n\n\n\nThe written authorised letter or document that allows or initiate to search is formally known as search warrant<\/strong>. The authority to grant search warrant is an officer who holds the position of Joint Commissioner or above. A search warrant must possess and inhibits the existence of a reasonable belief to cause a \u2018search\u2019.<\/p>\n\n\n\nThe Search Warrant should contain details as shown given below:-<\/strong><\/em><\/p>\n\n\n\n<\/span>Procedure for Seizure<\/span><\/h2>\n\n\n\nSection 67 (10) of CGST \/\nSGST Act states that search should be done as per the provisions of Criminal\nProcedure Code, 1973. The officer will give an order of seizure in FORM GST\nINS-02. The basic provisions as to\nsearch and seizure are laid down in Section 100 of CrPC. <\/p>\n\n\n\n
<\/span>Powers of the Officer Authorized to \u201cSearch\u201d<\/span><\/h2>\n\n\n\nThe officer authorized to search shall possess\nthe power to seal the door of the premises.<\/li> The Concerned officers can open the doors of any\npremises if denied access.<\/li> Officers are authorised to break any cupboard or\nbox in which there is a possibility of hiding any items, books, documents etc.<\/li><\/ul>\n\n\n\nCondition when it is Not Possible to Seize the Goods<\/h3>\n\n\n\n In case it is not possible for the officer to seize the goods or somehow it became difficult in doing so, in such circumstances, the concerned officer shall debar and direct the owner of the said goods not to use, shift, or remove such goods without any prior permission or information of the officer. The officer shall issue an order of prohibition<\/strong><\/em> in FORM GST INS-03.<\/p>\n\n\n\n<\/span>What is meant by \u2018Reasons to Believe\u2019?<\/span><\/h2>\n\n\n\nAlthough ‘reason\nto believe’ means knowledge of facts (though it does not mean direct\nknowledge), which would make any prudent person, knowing similar facts, to\nconclude exactly the same thing.<\/p>\n\n\n\n
According to the\nIPC, 1860, “a person is called a ’cause’ to believe something if he has\nreason enough to believe that thing but not otherwise.”<\/p>\n\n\n\n
Reason to\nbelieve is a determination based on intelligent examination and evaluation. It\ndiffers from purely subjective thought, namely, an opinion. It is based on\nfacts rather than interpretation.<\/p>\n\n\n\n
Is it Mandatory to Record the \u2018Reasons to Believe\u2019\nin Writing, before granting order for Inspection\/ Search\/ Seizure?<\/h3>\n\n\n\n The GST Act does\nnot mention recording of reasons to believe. In fact, Section 132 (1) and (1A)\nof the Income Tax Act has been amended in the Finance Act 2017, there is reason\nto believe that no person or any authority or appellate tribunal shall be\ndisclosed.<\/p>\n\n\n\n
<\/span>What happens after Seizure?<\/span><\/h2>\n\n\n\nThe person, whose documents have been seized, can make copies only in the presence of an officer.<\/li> If the notice is not issued within six months of seizing the goods (extendable up to 6 months), they will be returned.<\/li> The government can issue a list of dangerous or perishable goods that can be disposed of after being seized.<\/li> All items seized will be properly listed by the officer.<\/li><\/ul>\n\n\n\nThe commissioner\nor an authorized officer may purchase any goods and \/ or services from a\ntaxable person. This will be done to examine the issue of tax invoices, whether\nthey are properly maintained, or the GST amount is clearly displayed. When the\ngoods are returned, the amount has to be returned by the taxable person and the\nsales invoice has to be cancelled.<\/p>\n\n\n\n